The High Court (French CJ and Bell J) has refused the Commissioner special leave to appeal from the decision of the Full Federal Court (Kenny, Jessup and Dodds-Streeton JJ), which (by majority) dismissed the Commissioner's appeal from the decision of Gordon J, who held that the Department of Transport (Victoria), registered under the GST Act 1999, was the recipient of a taxable supply and was therefore entitled to input tax credits under s 11-1 of the Act for the GST component of the payments which it made to taxi-cab operators under its "Multi Purpose Taxi Program".

For a copy of the transcript of the special leave application - FCT v Secretary of the Department of Transport (Victoria) [2010] HCATrans 330 (10 December 2010) - go here